Section 13(6) in The Maharashtra Tax on Luxuries Act, 1987
(6)If a registered hotelier does not furnish return in respect of period by the prescribed date, the Commissioner shall, at any time within five years from the end of the year in which such period occurs, after giving the hotelier a reasonable opportunity of being heard, proceed to assess, to the best of his judgement, the amount of the tax (if any) due from him.
